Answer:
Sheryl Hansen
T- Accounts
Cash
Account Titles                  Debit   Credit
a. Sheryl Hasen, Capital $3,100
b. Equipment                                 $500  
d. Accounts Payable                       300
e. Sheryl Hasen, Drawings             700
Sheryl Hasen, Capital
Account Titles                  Debit   Credit
a. Cash                                        $3,100
Equipment
Account Titles                  Debit   Credit
b. Cash                             $500
c. Accounts Payable          800
Accounts Payable
Account Titles                  Debit   Credit
c. Equipment                                 $800
d.  Cash                            $300
Sheryl Hasen, Drawings
Account Titles                  Debit   Credit
e. Cash                            $700
Explanation:
a) Data and Analysis:
a. Cash $3,100 Sheryl Hasen, Capital $3,100
b. Equipment $500 Cash $500
c. Equipment $800 Accounts Payable $800
d. Accounts Payable $300 Cash $300
e. Sheryl Hasen, Drawings $700 Cash $700